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The equity shares issued by a company to its directors or employees for making available intellectual…

Sweat equity shares are issued to directors or employees in recognition of know-how, intellectual property rights or value additions. Section 2(88) of the Companies Act,…

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The equity shares issued by a company to its directors or employees for making available intellectual property rights or for know-how are known as :

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Sweat equity shares are issued to directors or employees in recognition of know-how, intellectual property rights or value additions. Section 2(88) of the Companies Act, 2013 defines this category, which is distinct from bonus shares or the dematerialised form in which shares may be held.

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